2000 (10) TMI 367 - AT - Central Excise

Summary

The appellate tribunal in Mumbai considered whether the respondent could claim duty credit on kraft paper used to make cartons for packing yarn. Citing a Madras High Court judgment, the tribunal allowed the credit, stating that the cartons were an intermediate product. The tribunal dismissed the appeal, noting that even if the cartons were duty-exempt, credit could still be claimed under Rule 57D.